February 2007
Intermediate to advanced
288 pages
6h 32m
English
book
Crash Course in Accounting and Financial Statement Analysis, Second Edition
by Matan Feldman, Arkady Libman
Content preview from Crash Course in Accounting and Financial Statement Analysis, Second Edition
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Treasury Stock
Sometimes companies buy back their own shares in the open market. The money spent on buying back shares is netted against the common stock and APIC via an account called treasury stock.
Treasury stock is a negative (contra) account. Increases in the treasury stock reduce shareholders’ equity.
Companies repurchase stock for various reasons:
To boost earnings per share (EPS) (repurchase of shares reduces total shares outstanding; see above equation)
To change the company’s capital structure (more debt/less equity)
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